A main issue in the audit process is the riskfaced by the decision makers in every aspect of an audit process decision. Thedecision makers’ risk behaviour and their attitude towards risk is consideredto be central to the way business risk, in general, and audit risk, inparticular, is managed but no conclusive theory as to what influences the decisionmakers’ risk behaviour is commonly accepted. Although previous studies havebrought arguments in favour of different factors considered to have aninfluence on the decision makers’ risk behaviour, what is not known is whetherage has an influence on risk behaviour. This article advances the hypothesisthat the auditor’s attitude towards risk is correlated with the auditor’s age,in a financial audit context. The methodological approach used was the surveyof a representative sample using a carefully designed questionnaire and the useof statistical software to analyse the responses. The analysis of datacollected revealed that there is a strong correlation between the financialauditor’s risk behaviour and the financial auditor’s age, confirming theresearch hypothesis as well as setting a starting point for future research.